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当前,在市场经济条件下,会计信息的供给与需求矛盾日益突出,集中表现在会计信息质量不高、“一对多”局面的制约、信息需求者的地位不同,使得各自的需求满足程度也各不相同、“成本效益原则”的作用这四个方面,如何解决会计供需之间的矛盾逐渐上升为一个亟待解决的问题。
At present, under the condition of market economy, the contradiction between the supply and demand of accounting information has become increasingly prominent. It is mainly manifested in the restriction of the quality of accounting information and the status of “one to many”. The status of information demanders is different so that their respective needs are met The degree is also different, “the principle of cost-benefit ” the role of these four aspects, how to solve the contradiction between supply and demand of accounting and gradually rise to a problem to be solved.